Footnote 2: 110% if less than two-thirds of your gross income for 2009 and 2010 is from farming or fishing and your 2009 adjusted gross income was more than $150,000 ($75,000 if your filing status for 2010 is married filing a separate return).

IF Yes Continue To Process (a)

IF No Continue To Process (b)

Process (a)

You are NOT required to pay estimated tax.

Continue To End

Process (b)

You MUST make estimated tax payment(s) by the required due date(s). See When To Pay Estimated Tax.